Convenience fee charged by PVR from customers for online booking of movie tickets does not fall under OIDAR services: CESTAT

EXCISE/ST/VAT : Where dominant intention for charging fees, is to grant facility of online booking of movie tickets and not for access/retrieval of any data or information, such service would not fall under category of “online information and database access retrieval system” as defined under section 65(75) of the Finance Act,1994EXCISE/ST/VAT : Where dominant intention for charging fees, is to grant facility of online booking of movie tickets and not for access/retrieval of any data or information, such service would not fall under category of “online information and database access retrieval system” as defined under section 65(75) of the Finance Act,1994www.taxmann.com Latest Case LawsRead More

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